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Advances in Social Sciences Research Journal – Vol. 8, No. 5
Publication Date: May 25, 2021
DOI:10.14738/assrj.85.10040.
Sinaga, A. C. M., Andriyanto, W. A., & Putra, A. M. (2021). The Influence of Auditor Experience, Professional Expertise, Audit
Training, and Professional Skepticism on Auditor Ability. Advances in Social Sciences Research Journal, 8(5). 1-12.
Services for Science and Education – United Kingdom
The Influence of Auditor Experience, Professional Expertise,
Audit Training, and Professional Skepticism on Auditor Ability
Andrew Christopher Marulitua Sinaga
Economic and Business Faculty
University of Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
Dr. Wahyu Ari Andriyanto
Economic and Business Faculty
University of Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
Andi Manggala Putra
Economic and Business Faculty
University of Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
ABSTRACT
Auditor ability is the skill and mastery an auditor has to carry out his jobs. An
auditor is required to have special abilities. In addition to technical skills, collect
evidence from various witnesses in a fair, independent manner, and follow audit
regulations or standards. This research is a quantitative study which aims to
determine the effect of Auditor Experience, Professional Skills, Audit Training,
Professional Skepticism on Auditor Ability. The population in this study were
auditors who worked at the Public Accounting Firm in DKI Jakarta by using a
purposive sampling technique with the criteria of being auditors at affiliated Public
Accounting Firm in DKI Jakarta, auditors working as field auditors, and auditors
who had attended audit training. Technical analysis of the data used is Multiple
Linear Regression Analysis with the SPSS 25 program and a significance level of 5%
(0.05). The results obtained were (1) Auditor's experience had a significant effect
on the auditor's ability, (2) Professional expertise had a significant effect on the
Auditor's ability, (3) Audit training had no effect on the Auditor's ability, and (4)
Professional skepticism had no effect on the Auditor's ability.
Keywords: Auditor Experience; Professional Skills; Audit Training; Professional
Skepticism; and Auditor Ability.
INTRODUCTION
Today the auditor profession is a profession that is widely used by companies and the public,
considering that the information obtained from auditors can be used in terms of trust for third
parties such as investors, the government, and others. The auditor profession plays a role in
providing a certainty of the quality of the financial information of a company or organization,
in which an audit opinion will be given by an auditor regarding the fairness of the financial
statements. This causes financial reports to be audited by public auditors in terms of increasing
trust in third parties (SFAC No. 1). As a third party who uses information from auditors, it is
necessary to believe by a third party that an auditor is someone who is an expert or who has
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Advances in Social Sciences Research Journal (ASSRJ) Vol. 8, Issue 5, May-2021
Services for Science and Education – United Kingdom
the ability to carry out his duties objectively, namely examining financial statements (Arens et
al., 2014: 97). If the third party considers the audit results to be useful, then the quality of the
auditor or KAP will be highly appreciated and in the future KAP will be asked to be even more
professional in their work.
Although in carrying out their work, auditors and clients often negotiate the results of audited
financial statements (Hatfield & Murris, 2014), this causes an auditor to be tested and in a
dilemma by having to comply with applicable audit norms (Singgih & Bawono, 2010). Auditor
norms that must be adhered to are the auditing standards made by the Indonesian Akutan
Akutan (IAI). Audit standards that must be adhered to by an auditor include general standards,
field work standards, and reporting standards. An auditor must adhere to general standards
because when the auditor carries out his work, the auditor's ability and intelligence can reflect
that he is a professional. In addition to general standards, general standards, there are also field
work standards and reporting standards. Both of these standards state regarding the collection
of audit evidence and an auditor must make an audit report when he completes an audit of the
financial statements of a company or organization.
Besides an auditor must comply with an audit standard, an auditor must comply with the
professional ethics of auditors. Auditor professional ethics is needed in terms of managing the
activities of the auditor assignment and maintaining the professionalism of the auditors. The
professional ethics of auditors govern the professional attitude of auditors, competence,
honesty or integrity, as well as the criteria for how an auditor carries out his assignment.
The existence of trust by third parties such as investors, governments, and others who use audit
information from auditors can trigger an auditor to examine his abilities and expertise in
carrying out his duties. The ability and expertise of an auditor raises many questions from third
parties as a result of the many cases related to auditors. This can be seen from a case involving
nine public accounting firms in 2001, in which nine public accounting firms did not comply with
auditor norms in accordance with applicable auditing standards. The actual situation was not
stated in the results of the audit conducted by the nine KAPs, and this resulted in the
termination of the bank license being examined by the KAP and could only run until an
undetermined time. In this case, the Honorary Council of the Indonesian Accountants
Association (IAI) took firm action against the nine Public Accounting Firms involved.
So from the above case, the auditor or Public Accountant Office in charge of raising many
questions by users of financial statements regarding the ability or expertise of an auditor when
carrying out his assignment. So that an auditor needs to be supported by several elements that
have an effect on the ability of auditors when carrying out their duties. Of the several elements
that have an impact on the ability of auditors, four factors will be selected, namely auditor
experience, professional expertise, audit training, and professional skepticism which will be
used as elements that have an impact on the ability of auditors when carrying out their
assignments.
With the stated background as above, this study aims to examine how the influence of auditor
experience, professional expertise, audit training, and professional skepticism on the ability of
auditors.
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Sinaga, A. C. M., Andriyanto, W. A., & Putra, A. M. (2021). The Influence of Auditor Experience, Professional Expertise, Audit Training, and
Professional Skepticism on Auditor Ability. Advances in Social Sciences Research Journal, 8(5). 1-12.
URL: http://dx.doi.org/10.14738/assrj.85.10040
LITERATURE REVIEW
Attitude and Behavior Theory
The theory of attitudes and behavior, introduced by Trinandism in 1971, revealed that the
behavior of a person is determined by the attitude related to seriousness regarding the outcome
of one's behavior, the social law that is related to their job and also consists of the desire to
work. Fishbein & Ajzen (1975) in Arumsari (2014) provide information that if attitudes can be
researched, attitudes are defined as one's approach to things taking place in the world, attitudes
of presenting relationships between oneself and other individuals and being used as a guideline
for feelings. Attitude is a useful explanation for reassessment, so it can be useful or not.
Compliance Theory
In addition, this study uses the theory of adherence. The compliance measured is the obedience
by a person when carrying out an activity where the activity must be in accordance with the
rules, regulations and laws that apply in the agency or place of duty. Compliance also ensures if
a person / party has complied with the procedures, standards and applicable laws or not.
Auditting
According to Arens (2014 p. 2), auditting is defined as “a collection and evaluation of evidence
about information to determine and report the degree of conformity between that information
and the criteria set. auditing must be conducted by a competent and independent person."
Agoes (2012 p. 4) states that auditing is an activity of observation and supervision by a person
/ body who is free or does not depend on any party. Such observation and supervision activities
are carried out in the company's financial statements which are prepared by management and
are carried out with the intention of expressing an opinion on the company's financial
statements.
Auditor Capability
Auditor ability is the skill and mastery an auditor has to carry out his jobs, such as collecting
evidence, making audit judgments, evaluating SPI, and also investigating and evaluating audit
risk. So that an auditor will be strongly urged to use his ability to carry out the audit process in
accordance with the needs of the organization or company being examined.
Tuanakotta (2010 pp. 349-362) states about the characteristics of auditors' abilities, namely:
a) Basic lessons consisting of controlling the SPI methods of companies and organizations,
having good communication skills, having insight into facts / data, having a skeptical attitude,
understanding data and technology so as to know the problem; b) Technical expertise which
consists of understanding information technology (IT) or using the services of IT experts,
understanding law, having insight into criminal acts, being able to function correctly and
honestly, having the ability to make hypotheses or theories, having the ability to obtain data;
and c) mental stance which consists of obeying the examination criteria, having honest actions
and not being easily influenced, being free with a skeptical attitude, and being critical.
Auditor Experience
It is a learning material, which is obtained by an auditor through formal training that has been
carried out and can even come from the experience gained while carrying out his job. According
to Hilmi (2011), how long or not the work has been passed can increase and extend the skills